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SwahiliGana Calculadora de impostos 2024
Calcule o PAYE do Gana (7 escalões progressivos), contribuições SSNIT, Imposto sobre Sociedades e o sistema IVA composto (IVA + NHIL + GETFund + Taxa COVID).
Based on Ghana Revenue Authority (GRA) published rates and the Imposto sobre o rendimento Act, 2015 (Act 896). The 2025 Budget abolished several levies (notably the E-Levy, COVID-19 Health Recovery Levy on certain transactions, and Betting Tax) — verify current effective rates with the GRA before filing. For informational purposes only — consult a qualified Ganaian tax practitioner for official advice.
Calculadora PAYE do Gana
Imposto sobre o rendimento progressivo com 7 escalões. Os primeiros 5.880 GH₵ estão isentos. Inclui a dedução padrão SSNIT Tier 1 de 5,5% para trabalhadores.
Approved reliefs reduce seu taxable income. Most are flat amounts — enter exactly the amount you qualify for.
Tax Breakdown
Calculadora do Imposto sobre Sociedades do Gana
25% standard rate for most companies. Some sectors have special rates (hotels 22%, mining 35%, free zones 0% for first 10 years — not modelled).
Tax Breakdown
Calculadora IVA + Taxas do Gana (21% effective)
O IVA do Gana é composto: 15% IVA + 2,5% NHIL + 2,5% GETFund + 1% Taxa de Recuperação Sanitária COVID-19. Esta calculadora mostra a taxa combinada efetiva de aproximadamente 21%.
Calculadora IVA + Taxas do Gana Breakdown
Key Facts Sobre Gana Tax
Ghana's tax system is administered by the Gana Revenue Authority (GRA). PAYE has 7 progressive bands, and VAT is a composite of four separate charges.
PAYE de sete escalões
Income tax bands: 0%, 5%, 10%, 17.5%, 25%, 30%, 35%. First GH₵ 5,880 is tax-free. The 35% top rate kicks in above GH₵ 605,000 of annual income.
IVA Composto
Gana's effective VAT is 15% VAT + 2.5% NHIL + 2.5% GETFund + 1% COVID-19 Health Recovery Levy, charged separately on the invoice — producing an effective combined rate of about 21%.
SSNIT Total 18,5%
Social Security and National Insurance Trust contributions are 18.5% of basic salary: employee 5.5%, employer 13%. Plus mandatory Tier 2 of 5% (employer-paid) — total 23.5% of basic salary.
25% Imposto sobre Sociedades
Most companies pay 25% Corporate Imposto sobre o rendimento. Hotels enjoy 22%. Mining and petroleum 35%. Grátis zones get 0% for the first 10 years, 15% taquiafter. Listed companies on the GSE get reduced 22%.
IVA Taxa Única 5%
Small retailers and traders with turnover below GH₵ 500,000 can elect to use the VAT Flat Rate Scheme at 5% — simpler than the composite system, but no input VAT recovery.
Cartão Gana = TIN
Your Gana Card (National Identification Authority number) is now seu Tax Identification Number. No need to register separately for a TIN — the GRA integrates with the NIA.
Track Your Gana Taxes Automatically with Faturação+,
Crie faturas conformes ao IVA que gerem todos os 4 componentes (IVA, NHIL, GETFund, Taxa COVID), controle despesas e gere relatórios prontos para a GRA.
Comece grátisHow to Pay Tax in Gana
Desde obter o seu Cartão Gana/TIN até entregar declarações e obter o seu certificado de quitação fiscal.
Obtenha o seu Cartão Gana / TIN
Your Gana Card (NIA number) now serves as seu Tax Identification Number. If you don't have one yet, register at any NIA premium or community centre. For businesses, register additionally on the GRA Taxpayer Portal.
GRA Taxpayer Portal →Compreenda as suas obrigações fiscais
Employees (PAYE): Employer deducts 7-band PAYE + 5.5% SSNIT monthly. Self-employed: File quarterly self-assessment + annual return. Companies: 25% Imposto sobre Sociedades + VAT (15% + 2.5% NHIL + 2.5% GETFund + 1% COVID Levy) if turnover > GH₵ 200,000.
Emita faturas fiscais e mantenha registos
VAT-registered businesses must issue VAT invoices showing each levy component separately. The GRA's E-VAT system is being rolled out — all invoices must be authenticated electronically. Faturação+, generates compliant invoices and keeps records ready for GRA inspection.
Start Tracking for Grátis →Entregue declarações a tempo
PAYE: Employer files monthly by 15th. VAT: Monthly returns by last working day of following month. Imposto sobre sociedades: Provisional assessment quarterly; final return within 4 months of year-end. Individuals: Annual return by 30 April for the preceding year of assessment.
Pague e obtenha o seu TCC
Pay via the GRA Taxpayer Portal, MTN Mobile Money, designated commercial banks, or via the GanaPay system. Apply for a Tax Clearance Certificate (TCC) — valid for 3 months, required for government contracts, banking facilities, work permits, and business operations.
Frequentemente Perguntado
Perguntas
Tudo o que precisa de saber sobre os impostos do Gana para 2024.
Quais são as taxas PAYE do Gana?
Seven progressive bands: 0% on first GH₵ 5,880. 5% next 1,320 (to 7,200). 10% next 1,560 (to 8,760). 17.5% next 38,000 (to 46,760). 25% next 192,000 (to 238,760). 30% next 366,240 (to 605,000). 35% above 605,000.
Como funciona o IVA no Gana?
Gana operates a composite VAT: 15% VAT + 2.5% National Health Insurance Levy + 2.5% Gana Education Trust Fund Levy + 1% COVID-19 Health Recovery Levy. Each is charged separately on the invoice. The effective combined rate is approximately 21%, though it varies because some levies are cascaded.
O que é a contribuição SSNIT?
Tier 1: 18.5% of basic salary (employee 5.5%, employer 13%). Tier 2: Mandatory 5% paid by employer. Tier 3: Optional voluntary contributions for retirement supplementation. Together SSNIT funds replace social security, pension, and survivors' benefits.
Quais são as taxas do Imposto sobre Sociedades no Gana?
25% for most companies. 22% for hotels and listed companies on the GSE. 35% for mining and petroleum companies. 15% for free zone enterprises (after 10-year holiday). 1% minimum chargeable tax on listed-securities or financial-services income.
Que isenções pessoais estão disponíveis?
Marriage / Responsibility: GH₵ 1,200/year. Child education: GH₵ 600 per child (max 3). Aged dependant: GH₵ 1,000 per dependant (max 2). Aged self (60+): GH₵ 1,500. Disability: 25% of assessable income. Mortgage interest and professional training at actual cost.
Como registo uma empresa na GRA?
Register seu company first at the Office of the Registrar of Companies (ORC). Then register for tax at the nearest GRA Domestic Tax Revenue Division (DTRD) office or via the Taxpayer Portal. You'll get a business TIN linked to seu Gana Card if you're a sole proprietor.
